(This article originally was published by Law360 on August 21, 2019.) The repercussions of the California Supreme Court’s August 2017 opinion in California Cannabis Coalition, et al. v. City of Upland, et al.1 continue to reverberate, leading San Francisco’s business taxpayers to wonder what practical precautions to consider. In a February article, we analyzed…
SeeSALT Blog
NYS “Service” vs. “Other Business Receipts” Sourcing Decision
The New York State Tax Appeals Tribunal (TAT) issued a decision that addresses sourcing “services” vs. the catch-all “other business receipts” for years prior to New York Tax Reform (tax years beginning prior to 1/1/2015). The TAT found that the taxpayer, who provided electronic litigation support to its clients, was…
Presenting at the COST State and Local Tax Workshop for Technology Companies
After a successful SALT Retreat in Napa, Calif., the team headed to Foster City to present on topics at the COST State and Local Tax Workshop for Technology Companies. Carley Roberts, Craig Becker and Jeffrey Vesely spoke on a variety of topics including an overview of new and established local taxes…
2019 Inaugural Pillsbury SALT Retreat
At the 2019 Inaugural Pillsbury SALT Retreat in Napa, Calif., the team spent the weekend learning more about each other, strategizing ways to better serve our clients, and attending a variety of substantive sessions. We kicked off the retreat with various “ice breaker” activities, opening the dialogue for even more…
The 5 Supermajority Tax Challenges Facing California
(This article originally was published by Law360 on July 22, 2019.) On July 5, the San Francisco Superior Court issued a pair of rulings in favor of the city and county of San Francisco, finding that two local special taxes introduced by voter initiatives were valid even though they passed…
Defeating a State Tax False Claims Act Case
(This article originally was published by Law360 on July 1, 2019.) One of the more recent and aggressive shifts in state tax administration has been the rise of the state False Claims Act, or FCA, tax lawsuit. The scourge of the tax community, these lawsuits represent a shift from the…
COST’s Inaugural 2019 State and Local Tax Workshop for Technology Companies
On July 23-24, members of Pillsbury SALT will lead discussions at COST’s much anticipated state and local tax technology workshop in Foster City, Calif. This one-and-a-half day event promises to deliver in-depth state and local tax content tailored to technology businesses—everything from startups to long established companies. The varied presentations…
Gross! Portland, Oregon, Targets Large Retailers with New Gross Receipts Tax
As of January 1, 2019, large retailers doing business in Portland, Ore., are subject to a new 1% gross receipts tax dubbed the “Clean Energy Surcharge.” This new tax is imposed on all businesses subject to the Portland business license tax that have annual retail receipts of over $1 billion…
The Evolution of Software as a Service Taxes Post-Wayfair
(This article originally was published by Law360 on May 17, 2019.) In the last year, several state legislatures have enacted laws and several state courts have published decisions on whether software as a service, or SaaS, is subject to sales and use tax. These developments impact many SaaS providers, especially…
“California Municipal Gross Receipts Taxes”
Craig A. Becker presents “California Municipal Gross Receipts Taxes” at the Palo Alto Chamber Business Connections Group event.